PlFTH NATIONAL CONSERVATION CONGRESS 133 



Inequality in assessment, unsteadiness of policy in fixing ratios and levies, multi- 

 plication of unnecessary taxation districts or units, and, above all, extravagance 

 and incompetence in public expenditure^ — some or all of these evils afflict nearly 

 every forest property, yet are theoretically apart from the system and curable. 

 They deserve immensely more determined and organized effort which, if it can not 

 remove them wholly, should at least limit them to some certainty which would 

 enable more intelligent consideration of forest investments. It is the utter uncer- 

 tainty that, rather more than degree now, confuses all calculations. Foresters 

 and timber owners should campaign as vigorously as they do for more direct 

 forestry legislation for laws putting the entire machinery of gathering and spend- 

 ing taxes on a business basis. 



Levies should be only to support a budget carefully prepared and given 

 ample advance publication to call forth approval or disapproval. 



Local improvements should be made only after competitive bids for the work. 



All public accounts should be standardized in method, subjected to frequent 

 expert inspection, and periodically published in condensed form. 



Waste through unnecessary or poorly performed work on roads, bridges, 

 and buildings is tremendous. The employment of competent engineers for sur- 

 veys and construction is as necessary in the taxpayer's interest as it is in building 

 a railroad. 



The business organization of our counties, towns, school districts, and like 

 units of local government varies in form and efficiency with every State. This is 

 an era for improving city government. There is no less need for studying and 

 installing the most economical and efficient forms of other local administrations, 

 securing competent expending authorities and placing responsibility where it 

 can not be evaded. The number of disbursing a"uthorities, particularly, should 

 be reduced to the minimum, both to render easier fit selection and to make it prac- 

 ticable! to check all expenditures more frequently. A multitude of road, school, 

 town and county authorities, each with its tax-raised funds wholly at its own 

 disposal under countless systems, is practically beyond control. 



Expense and trouble of every kind is multiplied in some States by inex- 

 cusable protraction of the tax-gathering process. Under some laws it is nearly 

 two years from assessment until taxes are paid without becoming delinquent. 



Unnecessarily extravagant bond issues are frequently voted after insufficient 

 consideration and at unrepresentative elections. 



Taxation and bonding districts are often gerrymandered with most unfair 

 and unwise boundaries, usually because there is no organization for effectual 

 protest. 



One of the cardinal injustices under the general property tax is unequal 

 assessment, due either to ignorance or wilful discrimination. If to the former, 

 much can be done by systematized representation of facts ; if to the, latter, by 

 assurance that it will be resented. Changing and conflicting policies as to the 

 relative merits of low assessments and high levies, or vice versa, result in con- 

 fusion, accentuation of inequality, and extravagances. In most States these evils 

 need legislative control and in all States they need organized systematic attention 

 by taxpayers. 



